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Electricity utilization at electricity peak hour may differ from every single administration region, for example, mechanical region, business territory and residential zone. This paper introduces a demand-side load management (DSM) strategy, which is one of the utilization of smart grid (SG) that is fit for controlling loads inside the residential working so that the client fulfillment is augmented at least expense.

In this paper, a heuristic algorithms-based energy management controller is intended for a residential region in a SG. Here, Antlion Optimization technique is used for DSM techniques such as load shifting, peak clipping, and valley filling in the residential sectors for 24 h with the help of stochastic function to determine the detection of random distribution of the load.

This proposed algorithm offered the greatest fulfillment and least expense caused by the consumers when compared to the traditional cost by taking the individual consumer preferences for the loads and the ideal time scheduling for the load, which is obtained from the rebuilding trap.

Simulation results demonstrate that the comparison of the cost incurred by the users obtained by the DSM techniques is satisfiable.

To report inflated operating performance indicators, such as operating revenue and operating profit, managers vertically reposition revenue and expense items inside the income statement. This study aims to investigate the relationship between credit market incentives and these practices.

This study examined a sample of 1,592 Bombay Stock Exchange-listed companies from 2009 to 2021 and tested them using panel data regression models. The propensity score matching method and different measurements of classification shifting practices are used to validate the results.

The conclusions drawn from the empirical data show that firms prefer revenue shifting over expense shifting to prevent debt covenant violations. It shows that the firm’s classification-shifting practices are driven by credit market incentives. This finding is consistent with the notion of positive accounting theory that firms engage in classification shifting (earnings management) to avoid violation of debt covenants. Further, the firm’s preference for revenue shifting is in line with the ease-need-advantage-based shifting framework where firms choose the shifting tool based on costs and constraints associated with each tool.

The finding suggests that if managers heavily rely on revenue shifting to avoid debt covenant violations, the firm may end up breaking these covenants based on its actual operating performance. Managers may use aggressive accounting techniques to prevent covenant violations, which can be a warning indicator of financial difficulties or operational problems. It highlights the necessity for creditors and investors to carefully evaluate a company’s financial stability outside of the financial statements that are publicly disclosed. Authorities should create separate forensic accounting standards for auditors to check revenue items and stop the corporate misfeasance of revenue shifting.

The study is among the earlier attempts to provide empirical evidence on credit market incentives behind classification shifting practices. It is the first study that documents the substitution relationship between classification shifting forms for avoiding violation of debt covenants.

This study aims to investigate earnings management practice of classification shifting of revenues in Chinese-listed firms.

The study employs a dataset of 2,920 A-listed firms from Chinese stock exchanges of Shanghai and Shenzhen for the period of 2003–2019. We apply both univariate and panel regression analysis by using fixed effect estimation with robust standard errors.

Our findings reveal that firms misclassify revenues by taking advantage of the flexibility provided by applicable financial reporting standards. The empirical evidence obtained through regression analysis suggest that managers reclassify non-operating revenues as operating revenue to alter the economic reality while seeking the advantage of financial reports users’ vulnerability for valuing the upper half of income statement items more as compared to lower part. The results further indicate that international financial reporting standards adoption inhibits the earnings management practices using classification shifting of revenues. It is also concluded that firms, which are suffering losses or having low growth, are more persistently involved in misclassification of revenues.

The study is unique from the point of view that it investigates earnings management from the prospective of revenue’s classification in an emerging market characterized by various market imperfections such as lower investor protection and higher information asymmetry.

To apply the Tawhidi epistemology in the automobile industry as the paradigm of the Islamic socio‐scientific order in terms of its inherent knowledge‐centered worldview.

The concepts of unity and unification of knowledge in a system‐wide sense are analytically developed in the framework of shuratic process or equivalently as the interactive, integrative and evolutionary process‐oriented methodology (IIE).

The analytical conceptualization is derived in the light of Qur'anic rules (ahkam) and recommended that policies, programs and instruments would jointly promote the development of mutual profitability and address the social milieu as well.

Tawhidi unification methodology of extensive participation and linkage can be applied widely.

Certain policy recommendations in the light of the shari'ah precepts of this case study can be made.

In this paper, the authors present different methods for reconfigurable finite impulse response (RFIR) filter design. Distributed arithmetic (DA)-based reconfigurable FIR filter design is suitable for software-defined radio (SDR) applications. The main contribution of reconfiguration is reuse of registers, multipliers, adders and to optimize various parameters such as area, power dissipation, speed, throughput, latency and hardware utilizations of flip-flops and slices. Therefore, effective design of building blocks will be optimized for RFIR filter with all the above parameters.

The modified, direct form register structure of FIR filter contributes the reuse concept and allows utilization of less number of registers and parallel computation operations. The disadvantage of DA and other conventional methods is delay increases proportionally with filter length. This is due to different partial products generated by adders. The usage of adder and multipliers in DA-FIR filter restricts the area and power dissipation because of their complexity of generation of sum and carry bits. The hardware implementation time of an adder can be reduced by parallel prefix adder (PPA) usage based on Ling equation. PPA uses shift-add multiplication, which is a repetitive process of addition, and this process is known as Bypass Zero feed multiplicand in direct multiplication, and the proposed technique optimizes area-power product efficiently. The modified DA (MDA)-based RFIR filter is designed for 64 taps filter length (N). The design is developed by using Verilog hardware description language and implemented on field-programmable gate array. Also, this design validates SDR channel equalizer.

Both RFIR and SDR are integrated as single system and implemented on Artix-7 development board of XC7A100tCSG324 and exploited the advantages in area-delay, power-speed products and energy efficiency. The theoretical and practical comparisons have been carried out, and the results are compared with existing DA-RFIR designs in terms of throughput, latency, area-delay, power-speed products and energy efficiency, which are improved by 14.5%, 23%, 6.5%, 34.2% and 21%, respectively.

The DA-based RFIR filter is validated using Chipscope Pro software tool on Artix-7 FPGA in Xilinx ISE design suite and compared constraint parameters with existing state-of-art results. It is also tested the filtering operation by applying the RFIR filter on Audio signals for removal of noisy signals and it is found that 95% of noise signals are filtered effectively.

Digital signal processing (DSP) applications such as finite impulse response (FIR) filter, infinite impulse response and wavelet transformation functions are mainly constructed using multipliers and adders. The performance of any digital applications is dependent on larger size multipliers, area and power dissipation. To optimize power and area, an efficient zero product and feeder register-based multiplier (ZP and FRBM) is proposed. Another challenging task in multipliers is summation of partial products (PP), results in more delay. To address this issue, the modified parallel prefix adder (PPA) is incorporated in multiplier design. In this work, different methods are studied and analyzed for designing FIR filter, optimized with respect to area, power dissipation, speed, throughput, latency and hardware utilization.

The distributed arithmetic (DA)-based reconfigurable FIR design is found to be suitable filter for software-defined radio (SDR) applications. The performance of adder and multipliers in DA-FIR filter restricts the area and power dissipation due to their complexity in terms of generation of sum and carry bits. The hardware implementation time of an adder can be reduced by using PPA which is based on Ling equation. The MDA-RFIR filter is designed for higher filter length (N), i.e. N = 64 with 64 taps and this design is developed using Verilog hardware description language (HDL) and implemented on field-programmable gate array. The design is validated for SDR channel equalizer; both RFIR and SDR are integrated as single system and implemented on Artix-7 development board of part name XC7A100tCSG324.

The MDA-RFIR for N = 64 is optimized about 33% in terms of area-delay, power-speed product and energy efficiency. The theoretical and practical comparisons have been done, and the practically obtained results are compared with existing DA-RFIR designs in terms of throughput, latency, area-delay, power-speed product and energy efficiency are better about 3.5 times, 31, 45 and 29%, respectively.

The MDA-RFIR for N = 64 is optimized about 33% in terms of area-delay, power-speed product and energy efficiency.

Some of the major concerns since the implementation of smart meters (prepaid meters) in some parts of Ghana is how electricity consumers have benefited from data obtained from these meters by providing important statistics on electricity-saving advice; this is one of the key demand-side management methods for achieving load reduction in residential homes. Appliance shifting techniques have proved to be an effective demand response strategy in load reduction. The purpose of this paper is therefore to help consumers of electricity understand when and how they can shift some appliances from peak to off-peak and vice versa.

The research uses an analysis technique of Richardson et al. (2010). In their survey on time-of-use surveys to determine the usage of electricity in households as far as appliance shifting was concerned, this study allowed for the assessment of how the occupants’ daily activities in households affect residential electricity consumption. Fell et al. (2014) modeled an aggregate of electricity demand using different appliances (n) in the household. The data for the peak time used in this study were identified from 05:00 to 08:00 and 17:00 to 21:00 for testing the load shifting algorithms, and the off-peak times were pecked from 10:00 to 16:00 and 23:00. This study technique used load management considering real-time scheduling for peak levels in the selected homes. The household devices are modeled in terms of controlled parameters. Using this study’s time-triggered loads on refrigerators and air conditioning systems, the findings suggested that peak loads can be reduced to 45% as a means of maintaining the simultaneous quality of service. To minimize peak loads to around 35% or more, Chaiwongsa and Wongwises (2020) have indicated that room air conditioning and refrigerator loads are simpler to move compared to other household appliances such as cooking appliances. Yet in conclusion, this study made a strong case that a decrease in household peak demand for electricity is primarily contingent on improvements in human behavior.

This study has shown that appliance load shifting is a very good way of reducing electrical consumption in residential homes. The comparative performance shows a moderate reduction of 1% in load as was found in the work done by Laicaine (2014). The results, however, indicate that load shifting to a large extent can be achieved by consumer behavioral change. The main response to this study is to advise policymakers in Ghana to develop the appropriate demand response and consumer education towards the general reduction in electrical load in domestic households. The difficulty, however, is how to get the attention of consumer’s on how to start using appliances with less load at peak and also shift some appliances from off-peak times. By increasing consumer knowledge and participation in demand response, it is possible to achieve more efficiency and flexibility in load reduction. The findings were benchmarked with existing comparison studies but may benefit from the potential production of structured references. However, the findings show that load shifting can only be done by modifying consumer actions.

It should be remembered that this study showed that the use of appliances shifting in residential homes results in load reduction benefits for customers, expressed as savings in electricity prices. The next step will be to build on this cost/benefit study to explain and measure how these reductions transform into net consumer gains for all Ghanaian households.

Load shifting will include load controllers in the future, which would automatically handle electricity consumption from various appliances in the home. Based on the device and user needs, the controllers can prioritize loads and appliance usage. The algorithms that underpin automatic load controllers will include knowledge about the behaviors of groups of end users. The results on the time dependency of activities may theoretically inform the algorithms of automatic demand controllers.

This paper addresses an important need for the country in the midst of finding solutions to an unending energy crisis. This paper presents demand response to the Ghanaian electricity consumer as a means to help in the reduction of load in residential homes. This is a novel research as no one has at yet carried out any research in this direction in Ghana. This paper has some new information to offer in the field of demand in household electricity consumption.

The present paper deals with the people and society of a state in India which was known as “the hidden land”. Since Independence, this predominantly tribal society has been in a phase of transition from near isolation to the assimilation of the market economy, giving rise to certain environmental problems. The paper attempts to analyse the linkage between environment and sustainable development in the hilly regions of North East India by considering the case of indigenous shifting cultivation (jhum) techniques practised on a large scale in Arunachal Pradesh. The author feels that a sustainable hill area development requires the blending of traditional and modern techniques and the revival of old tribal beliefs and knowledge regarding the preservation of environment.

While netnography was established to study virtual communities from the traditional ethnography methodology, over time it has evolved and moved away from standard ethnographic practices. The modifications are especially prevalent in hospitality and tourism research because of the nature of experiential and service-based goods. This gap has created exciting new opportunities for researchers. As netnography has matured into its own methodology, it has provided the opportunity for researchers to use netnography techniques or more traditional techniques by following ethnography methodologies. This paper aims to analyze the differences between these two methodologies within hospitality and tourism literature enabling researchers to choose the methodology that is most suited for their project.

This study reviews netnographic research in hospitality and tourism and compares current uses of netnography against traditional ethnographic methodologies.

There are four major differentiating points between netnography and ethnography: online community definitions, data collection methodologies, ethics in research and data analysis techniques.

In comparing ethnography and netnography in hospitality and tourism research, this analysis provides a foundation to evaluate the best use and best practices for these two distinct qualitative methodologies in the field. The study also provides references to how other hospitality and tourism researchers have used netnography.

Ethnographic principles grounded in the foundation of anthropological doctrines are important and distinct from netnography. The ability to use the diverse tools in the qualitative methods toolbox will help hospitality and tourism researchers understand the transforming marketplace.

The purpose of this paper is to investigate the techniques used by Islamic financial institutions (IFIs) to shift conventional instruments to Shariah-compliant instruments. The paper additionally aims to explore the effect of these techniques on financial reporting.

The study recognized two techniques used by the IFI: the combination of contracts which compartmentalizes the economic transaction into a series of linked sub-transactions, and the inclusion of donation (Tabarru) in commercial contracts. The paper also reviews the accounting treatment according to the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), and compares it to the concepts adopted by the traditional financial reporting framework concepts (especially substance over form concept).

With regard to the combination of contracts technique, the major accounting challenge is whether the substance over form concept is considered. Mixed results are found: in some products, the economic substance is presented in the financial reports, while in other cases, the legal form of the contract is reported. This ambiguity may hinder the faithful representation of financial statements. The Tabarru contract is used to justify the risk-shifting practices by Islamic banks. The accounting effects of such contracts may result in failure to recognize assets or liabilities in the financial reports, earnings management and incomplete financial information for the users of the financial reports.

This study is a response to the call raised by the consultative group established by the International Accounting Standards Board. It provides an additional insight into the accounting treatments for a combination of contracts and Tabarru contracts. It also contrasts the accounting treatments, as stipulated by the AAOIFI, with the conventional accounting frameworks.